Perakaunan Zakat Korporat Di Kotamedan, Indonesia

Irfan, Irfan (2016) Perakaunan Zakat Korporat Di Kotamedan, Indonesia. PhD thesis, Universiti Sains Malaysia.

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Abstract

Tesis ini menganalisis perakaunan zakat korporat yang diamalkan dalam kalangan muzakki korporat di kota Medan, Indonesia. Secara umumnya kebanyakan muzakki korporat di Indonesia menggunakan kaedah modal kerja dalam membuat taksiran zakat korporat. Melalui kaedah ini muzakki dikenakan zakat selagi modal kerja mempunyai nilai positif walaupun operasi perniagaan mereka mengalami kerugian. Sebaliknya, muzakki tidak akan dikenakan zakat sekiranya modal kerja mempunyai nilai negatif walaupun operasi perniagaan memperoleh keuntungan yang lumayan. Persoalannya, apakah kaedah perakaunan zakat korporat yang diamalkan dalam kalangan muzakki korporat secara khusus di kota Medan? Bagaimanakah pandangan tokoh agama, ahli akademik dan pengamal zakat terhadap kaedah perakaunan zakat korporat yang diamalkan di Kota Medan? Bagi menjawab persoalan-persoalan ini kajian lapangan dijalankan melalui soal selidik dan temubual mendalam dengan menggunakan persampelan bertujuan. Data yang diperoleh dianalisis melalui kaedah deskriptif dan analisis kandungan. This thesis aims to analyze the corporate zakat accounting practised by muzakkī in Medan, Indonesia. Generally, most of the corporate muzakkī in Indonesia use working capital method to assess their corporate zakat. By using this method, zakat will be imposed if only the working capital has positive value despite suffering a loss. In contrary, zakat will not be imposed if the working capital has negative value even with profit gaining. However, what are the methods used in the accounting of corporate zakat specifically in Medan, Indonesia? How does the opinion of religious figures, scholars and zakat practitioners towards corporate zakat accounting method in Medan? In order to answer these questions, field study was held through questionnaires and indepth interviews by purposive sampling method. All data were analysed using descriptive and content analysis method.

Item Type:	Thesis (PhD)
Subjects:	H Social Sciences > H Social Sciences (General) > H1-99 Social sciences (General)
Divisions:	Pusat Pengajian Sains Kemasyarakatan (School of Social Sciences) > Thesis
Depositing User:	Mr Noorazilan Noordin
Date Deposited:	21 Feb 2017 08:35
Last Modified:	12 Apr 2019 05:25
URI:	http://eprints.usm.my/id/eprint/32165

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